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TMI Blog2017 (1) TMI 709X X X X Extracts X X X X X X X X Extracts X X X X ..... ce services prior to 01.04.2011 is covered, by the various judgments - credit allowed. Appeal dismissed - decided against Revenue. - E/395/2009 - A/31424/2016 - Dated:- 14-12-2016 - Ms. Sulekha Beevi, C.S., Member(Judicial) Shri. P.S. Reddy, Assistant Commissioner (AR) for the Appellant. Shri. Karan Talwar, Advocate for the Respondent. [Order per: Sulekha Beevi, C.S.] The above appeal is filed by the Department against the order passed by Commissioner (Appeals) who allowed the credit on input services availed by the respondent. 2. The respondents are engaged in the business of manufacture of various petroleum products and are availing the benefit of CENVAT credit on inputs, input services and capital go ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... 004. That this has been considered in detail by the Commissioner (Appeals) and has rightly allowed the credit. He also pointed out the period involved is prior to 01.04.2011, when the definition of input service had a wide ambit and therefore the credit availed on insurance services is eligible. The Counsel relied upon the decisions in the case of Kelly Services India Pvt. Ltd., Vs. CCE ST, Gurgaon-II reported in [2016 (42) STR 748 (Tri. -Del.)]. 5. I have heard both sides. The main dispute put forward is with regard to the service tax credit of ₹ 5,08,000/- availed by the appellant on invoice dated 07.05.2004. It is that case of department that the invoice being prior to 10.09.2004 the credit is not admissible. The Ld. Couns ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ng package to be submitted only after the receipt of HPCL s comments on the draft basic engineering package which denotes that the actual services shall be after vetting the draft utility package and the services shall be deemed to have been rendered after the initial comments are made and the package is modified based on the HPCL s comments only. As can be seen from the Purchase Order that as the payment terms that the balance 25% shall be paid only on submission of draft site package and 10% on the submission of final basic engineering package. Since the bill in question only shows the modus operandi of the payment terms as per the Purchase Order which itself was paid o 16.12.2004 i.e., on or after 10.09.2004 there is no justification for ..... X X X X Extracts X X X X X X X X Extracts X X X X
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